İnşaat işlemlerinin Vergi Usul Kanunu ve Türkiye muhasebe standartları (TMS11) çerçevesinde muhasebeleştirilmesine yönelik bir uygulama
No Thumbnail Available
Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Günümüzde inşaat sektörü, yatırım ve istihdam potansiyelinin yüksekliği, yarattığı katma değer, diğer sektörlerle ve sanayilerle yakınlığı gibi nedenlerle ülke ekonomilerinin gelişip kalkınmasında çok önemli bir rol üstlenmiştir. Bu lokomotif özellikleri esas alınarak inşaat işletmelerinin dönem karı ve proje maliyetlerinin doğru olarak tespit edilmesi, yatırımcılar, kamu otoritesi ve işletme sahipleri açısından önem taşımaktadır. Yıllara yaygın inşaat taahhüt işlerinin büyük bir kısmının yapımının birden fazla yılı kapsaması nedeniyle inşaat faaliyetinden elde edilen kârın nasıl belirleneceği konusu önem taşımaktadır. Yıllara yaygın inşaat taahhüt işlerinin muhasebeleştirilmesinde iki yöntem kullanılmaktadır. Yöntemlerden ilki ve ülkemizde yıllardır kullanılmakta olan GVK 42-43-44. maddelerinde düzenlenen ve işin bütününün tamamlanması neticesinde kâr ve zararın belirlendiği tamamlanmış sözleşme yöntemidir. Yıllara yaygın inşaat taahhüt işlerinde; işin bittiği dönemde kazanç tespiti yapılarak o dönemin gelir- gider hesaplarına yansıtılmaktadır. Yıllara yaygın inşaat taahhüt işlerinde vergilemenin işin bittiği dönemde yapılmasının getirdiği vergi tahsilatındaki gecikmeyi telafi etmek amacıyla da GVK'nın 94'üncü maddesinde hakediş ödemelerinden, işin bittiği yıl yapılacak vergilemeye mahsuben, vergi kesintisi yapılması öngörülmüştür. Muhasebe uygulamalarında ise; yapılan harcama ve tahsil edilen hakediş tutarları iş bitene kadar gelir-gider hesapları ile ilişkilendirilmemekte, işin devamı boyunca aktifleştirilmek ve pasifleştirilmek suretiyle bilanço hesaplarında gösterilmektedir. Diğer taraftan Uluslararası Muhasebe Standartları ile uyumlu Türkiye Muhasebe Standartlarından, 11 nolu İnşaat Sözleşmeleri Standardı ise, kârın saptanmasında dikkate alınacak temel yöntem olarak, tamamlanma yüzdesi yöntemini esas almaktadır. Bu yöntem, yıllara yaygın inşaat sözleşmelerine konu olan işlerde işin başlaması ile bitirilmesinin farklı dönemlerde gerçekleştiğini belirtmekte ve dönemsellik kavramına dayanmaktadır. Dolayısıyla bu yönteme göre muhasebeleştirmede inşaat işinin tamamlanma derecesine göre gelir ve maliyet kayıtları gerçekleştikleri hesap dönemlerine dağıtılmaktadır. Böylece daha güvenilir finansal tablolar oluşturulmakta ve bu tablolar sayesinde bilgi kullanıcılarına daha doğru bilgiler sunulması mümkün olmaktadır. Bu çalışmada inşaat taahhüt işletmelerinde kullanılan muhasebe sistemi, yıllara sari inşaat ve onarım işlerindeki özel vergileme rejimi ve TMS-11 İnşaat Sözleşmeleri Standardı incelenmiştir. Ayrıca İnşaat İşlemlerinin TMS-11 İnşaat Sözleşmeleri Standardı ve Vergi Usul Kanunu çerçevesinde muhasebeleştirilmesi bir uygulama örneği ile açıklanmıştır. Anahtar Kelimeler: Yıllara Yaygın İnşaat ve Taahhüt işleri, TMS-11 İnşaat Sözleşmeleri standardı, , Hakediş, Tamamlanmış Sözleşme Yöntemi, Tamamlanma Yüzdesi Yöntemi.
The construction sector today has assumed a very important role in the development of national economies for reasons such as its high investment and employment potential, the value-added it creates and its close links with other sectors and industries. Based on these leading characteristics of the construction sector, it is important for investors, public authorities, and enterprise owners that the period profits and project costs of construction enterprises should be correctly determined. Since construction and contracting work usually spreads over several years, how to determine the profit from construction activity is an important question. Two methods are used in the accounting of construction and contracting work spread over years. The first method is the Completed Contract method, used in our country for many years now and provided for in Articles 42 to 44 to of the Income Tax Law, whereby the profit or loss is determined following the completion of the entire work. In construction and contracting work spread over years, the profit is determined in the period in which the work is completed, and reflected in the income-expense accounts of that period. To compensate for the delay in tax collection due to the fact that construction and contracting work spread over years will be taxed in the period in which the work is completed, Article 94 of the Income Tax Law provides for tax deductions from progress payments, to be offset against the taxation to be made in the year of work completion. In accounting applications, the expenses incurred and the progress payments collected are not linked with the income-expense accounts until after the work is completed, and instead they are shown in the balance-sheet accounts by treating them on the assets and liabilities. On the other hand, Construction Contracts Standard 11, one of the Turkish accounting standards in harmony with international accounting standards, adopts the method of completion percentage as the basic method to be used for profit determination. This method states that in work subject to construction contracts spread over years, work commencement and completion occur in different periods, and is based on the concept of periodicity. Under this method, the income and cost records according to the degree of work completion are distributed to the accounting periods in which they occur. In this way, more reliable financial statements are created making it possible to offer more accurate information to users of information. The accounting system used in construction and contracting enterprises, the special taxation regime applicable to construction and repair work spread over years, and TAS-11 Construction Contracts Standard are examined in this study. In addition, the accounting of construction operations under TAS-11 Construction Contracts Standard and the Tax Procedure Law is explained through the example of an application. Key Words: Construction and Contracting Work Spread Over Years, TAS-11 Construction Contracts Standard, Progress Payments, Completed Contract Method, Completion Percentage Method.
The construction sector today has assumed a very important role in the development of national economies for reasons such as its high investment and employment potential, the value-added it creates and its close links with other sectors and industries. Based on these leading characteristics of the construction sector, it is important for investors, public authorities, and enterprise owners that the period profits and project costs of construction enterprises should be correctly determined. Since construction and contracting work usually spreads over several years, how to determine the profit from construction activity is an important question. Two methods are used in the accounting of construction and contracting work spread over years. The first method is the Completed Contract method, used in our country for many years now and provided for in Articles 42 to 44 to of the Income Tax Law, whereby the profit or loss is determined following the completion of the entire work. In construction and contracting work spread over years, the profit is determined in the period in which the work is completed, and reflected in the income-expense accounts of that period. To compensate for the delay in tax collection due to the fact that construction and contracting work spread over years will be taxed in the period in which the work is completed, Article 94 of the Income Tax Law provides for tax deductions from progress payments, to be offset against the taxation to be made in the year of work completion. In accounting applications, the expenses incurred and the progress payments collected are not linked with the income-expense accounts until after the work is completed, and instead they are shown in the balance-sheet accounts by treating them on the assets and liabilities. On the other hand, Construction Contracts Standard 11, one of the Turkish accounting standards in harmony with international accounting standards, adopts the method of completion percentage as the basic method to be used for profit determination. This method states that in work subject to construction contracts spread over years, work commencement and completion occur in different periods, and is based on the concept of periodicity. Under this method, the income and cost records according to the degree of work completion are distributed to the accounting periods in which they occur. In this way, more reliable financial statements are created making it possible to offer more accurate information to users of information. The accounting system used in construction and contracting enterprises, the special taxation regime applicable to construction and repair work spread over years, and TAS-11 Construction Contracts Standard are examined in this study. In addition, the accounting of construction operations under TAS-11 Construction Contracts Standard and the Tax Procedure Law is explained through the example of an application. Key Words: Construction and Contracting Work Spread Over Years, TAS-11 Construction Contracts Standard, Progress Payments, Completed Contract Method, Completion Percentage Method.
Description
Keywords
İşletme, Muhasebe, Muhasebe standartları, Türkiye Muhasebe Standartları, Business Administration, Türkiye Muhasebe Standartı 11, Accounting, Accounting standarts, İnşaat, Turkish Accounting Standarts, Turkish Accounting Standarts 11, İnşaat işletmeleri, Construction, İnşaat sözleşmeleri, Construction enterprises, Construction contracts, İnşaat taahhüt işletmeleri, Building contract enterprises